USAS User’s Manual –
Chapter 12 – Understanding Financial Tables (continued)
USAS Primary Financial Tables and Associated Balance Types
Balance Types with Primary Tables
| Financial Tables | Balance Types | Titles |
|---|---|---|
| AF, AP | 01 | Appropriation Original Budget |
| AF, AP | 02 | Appropriation Revisions |
| AF, AP | 03 | Appropriation Transfers Out |
| AF, AP | 04 | Appropriation Transfers In |
| AF, AP | 05 | Unexpended Balance Out |
| AF, AP | 06 | Unexpended Balance In |
| AF, AP | 07 | Appropriation Collected Lapse Amount |
| AF, AP | 08 | Appropriation Committed Lapse Amount |
| AB | 09 | Agency Original Budget |
| AB | 10 | Agency Budget Revisions |
| AF, AP | 11 | Estimated Collect Revenue |
| AF, AP, AB, CC, GP, PJ | 12 | Cash Revenues |
| AF, AP | 13 | Excess Collected Rev-Posted |
| AF, AP, AB, GP, PJ | 14 | Accrued Revenues |
| AF, AP, AB, CC, GP, PJ | 15 | Cash Expenditures |
| AF, AP, AB, CC, GP, PJ | 16 | Cash Rsrvd-Payroll |
| AF, AP, AB, GP, PJ | 17 | Accrued Expenditures |
| AF, AP, AB, GP, PJ | 18 | Encumbrances Outstanding |
| AF, AP, AB, GP, PJ | 19 | Pre-encumbrances Outstanding |
| AF, AP, CC | 20 | Cash Transfers In |
| AF, AP, CC | 21 | Cash Transfers Out |
| AF, AP, GP, PJ | 22 | Cost Allocation Memo Exp |
| AF, AP | 23 | Allotment |
| AB | 24 | Agcy Budget Allotmnt |
| GP, PJ | 25 | Billable Budget |
| GP, PJ | 26 | Expendable Budget |
| GP, PJ | 27 | Advances Made |
| GP, PJ | 28 | Amount Billed |
| GP, PJ | 29 | Units Budgeted |
| GP, PJ | 30 | Units Accumulated |
| GP, PJ | 31 | Exp/Stat Billed |
| AF, AP, CC | 32 | GR/Interfund Borrowing |
| AF, AP, CC | 33 | Payroll 401K & DD Pending |
Primary Tables with Balance Types
These balances are used for monitoring and control. A number of calculated balances are required for control purposes and are identified below with an asterisk and a number. The numbers correspond with the calculated balances listed later in this chapter. All calculated balance types in USAS normally maintain a positive balance.
Appropriation Financial Table (AP) and Agency/Fund Financial Table (AF)
| Balance Types | Titles | |
|---|---|---|
| 01 | Appropriation Original Budget | |
| 02 | Appropriation Revisions | |
| 03 | Appropriation Transfers Out | |
| 04 | Appropriation Transfers In | |
| 05 | Unexpended Balance Out | |
| 06 | Unexpended Balance In | |
| 07 | Appropriation Collected Lapse Amount | |
| 08 | Appropriation Committed Lapse Amount | |
| (1) | ∗ | Appropriation Adjusted Budget |
| (2) | ∗ | Committed Revenues |
| 11 | Estimated Collect Revenue | |
| 12 | Cash Revenues | |
| (3) | ∗ | Excess Collected Revenue |
| 13 | Excess Collected Rev–Posted | |
| 14 | Accrued Revenues | |
| (4) | ∗ | Appropriation Total Available Revenue |
| 15 | Cash Expenditures | |
| 16 | Cash Reserved – Payroll | |
| 17 | Accrued Expenditures | |
| 18 | Encumbrances Outstanding | |
| 19 | Pre-encumbrances Outstanding | |
| (5) | ∗ | Net Cash Activity |
| 20 | Cash Transfers In | |
| 21 | Cash Transfers Out | |
| (6) | ∗ | Appropriation Encumbered Cash Available |
| (7) | ∗ | Appropriation Accrued Cash Available |
| (8) | ∗ | Appropriation Cash Available |
| (9) | ∗ | Remaining Encumbered Basis Budget |
| (10) | ∗ | Remaining Accrued Basis Budget |
| (11) | ∗ | Remaining Cash Basis Budget |
| 22 | Cost Allocation Memo Expenditures | |
| 23 | Allotment | |
| 32 | GR/Interfund Borrowing | |
| 33 | Payroll 401K & DD Pending |
Cash Control Table (CC)
| Balance Types | Titles |
|---|---|
| 12 | Cash Revenues |
| 15 | Cash Expenditures |
| 16 | Cash Rsrvd-Payroll |
| 20 | Cash Transfers In |
| 21 | Cash Transfers Out |
| 32 | GR/Interfund Borrowing |
| 33 | Payroll 401K & DD Pending |
Agency Budget Table (AB)
| Balance Types | Titles | |
|---|---|---|
| 09 | Agency Original Budget | |
| 10 | Agency Budget Revisions | |
| (12) | ∗ | Agency Adjusted Budget |
| 12 | Cash Revenues | |
| 14 | Accrued Revenues | |
| 15 | Cash Expenditures | |
| 16 | Cash Rsrvd-Payroll | |
| 17 | Accrued Expenditures | |
| 18 | Encumbrances Outstanding | |
| 19 | Pre-encumbrances Outstanding | |
| (13) | ∗ | Remaining Agency Budget |
| 24 | Agcy Budget Allotmnt |
Grant Table (GP)
| Balance Types | Titles |
|---|---|
| 12 | Cash Revenues |
| 14 | Accrued Revenues |
| 15 | Cash Expenditures |
| 16 | Cash Rsrvd-Payroll |
| 17 | Accrued Expenditures |
| 18 | Encumbrances Outstanding |
| 19 | Pre-encumbrances Outstanding |
| 22 | Cost Allocation Memo Exp |
| 25 | Billable Budget |
| 26 | Expendable Budget |
| 27 | Advances Made |
| 28 | Amount Billed |
| 29 | Units Budgeted |
| 30 | Units Accumulated |
| 31 | Exp/Stat Billed |
Project Table (PJ)
| Balance Types | Titles | |
|---|---|---|
| 12 | Cash Revenues | |
| 14 | Accrued Revenues | |
| 15 | Cash Expenditures | |
| 16 | Cash Rsrvd-Payroll | |
| 17 | Accrued Expenditures | |
| 18 | Encumbrances Outstanding | |
| 19 | Pre-encumbrances Outstanding | |
| 22 | Cost Allocation Memo Exp | |
| 25 | Billable Budget | |
| 26 | Expendable Budget | |
| 27 | Advances Made | |
| 28 | Amount Billed | |
| 29 | Units Budgeted | |
| 30 | Units Accumulated | |
| (5) | ∗ | Net Cash Activity |
| 31 | Exp/Stat Billed |